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Assessing the Drivers of Financial Distress in Indonesian Rattan SMEs through Digital and Financial Perspectives Sudaryo, Yoyo; Hamdani, Deni; Sofiati, Nunung Ayu; Sipahutar, Dayan Hakim Natigor; Sutisna, Sutisna
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.534

Abstract

This study's objectives are to ascertain the impact of variables that determine financial distress among Small and Medium-sized Enterprises (SMEs) during the COVID-19 pandemic and post-pandemic period, including the perception of SMS offenders, knowledge of digital marketing, and growth in net profits, as well as to offer solutions to the issues that SMEs face. In Cirebon a descriptive and verifying strategy is taken in the employment of quantitative methodologies in the research. Primary data were used. Gathering information from fieldwork and library research based on surveys distributed and previously published works on SMS's Rattan crimes registered with Cirebon's Micro & Medium Enterprises Cooperation Service. Verification statistics analysis procedures include the use of hypothetical testing with partial and simultaneous tests (f and t-test) as well as data analysis testing using double linear regression. One hundred respondents from SME victim Rattan Cirebon provided the sample data. IBM SPSS version 21.0 is the analytical program that was utilized to process the data. According to some of the research findings, financial distress is greatly impacted by the impression of SME offenders, is unaffected by knowledge of digital marketing, and is greatly impacted by an increase in net profit. Simultaneous research findings reveal that the perspective of SME offenders, comprehension of digital marketing, and growth in net profit have a noteworthy impact on financial Distress.
IMPLEMENTASI APLIKASI ADMINISTRASI WARGA RW 06 KAYUMANIS VII JAKARTA TIMUR BERBASIS WEB Sugiyono, Sugiyono; Sutisna, Sutisna; Nana, Nana; Zikri, Muhammad; Prinantin Saputra, Dimas
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1630-1637

Abstract

Pelayanan kepada warga pada RW 10 Kayumanis kecamatan Matraman jika ingin membuat surat pengantar RT RW masih mengalamai sistem yang manual dengan cara datang langsung ke rumah sekretariat RT kendalanya adalah sering terjadi pak RT tidak ada dirumahnya. Untuk mengatasi permasalahan pelayanan administrasi penulis membuat aplikasi administrasi berbasis web pada kelurahan Kayumanis dengan merubah prosedur dari manual ke komputerisasi dan untuk memberikan layanan yang terbaik bagi warga. Metode pengembangan sistem yang digunakan adalah SDLC dimulai dari requirement membuat analisa kebutuhan dari prosedur dalam pelayanan data pada RT setempat, kedua desain membuat perancangan sistem pelayanan data menggunakan pemodelan use case, activity diagram dan diagram usulan, tahap ketiga implementasi yaitu melakukan penerapan dari desain ke source code sesuai dengan alur, tahap terakhir testing melakukan pengujian aplikasi layanan administrasi kependudukan yang di dampingi oleh ketua RT setempat.
Peningkatan Kemampuan Membaca Huruf Hijaiyah Melalui Metode Pratikum Video di Surau Sulaiman Nur Kab.Landak Kalimantan Barat Paryadi; Sutisna, Sutisna
Jumat Keagamaan: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Desember
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasagama.v6i3.6870

Abstract

Kemampuan membaca huruf hijaiyah ialah kompetensi dasar dalam pembelajaran Al-Qur’an yang perlu dikuasai peserta didik sejak dini. Namun, pada praktiknya masih ditemukan peserta didik yang kesulitan untuk mengenali dan melafalkan huruf hijaiyah secara tepat. Penelitian ini bertujuan untuk mendeskripsikan peningkatan kemampuan membaca huruf hijaiyah melalui penerapan metode pratikum video. Studi ini menerapkan pendekatan kualitatif melalui metode deskriptif. Subjek pada studi ini ialah peserta didik Anak-anak dan Remaja TPA di Surau Sulaiman Nur Sungai Buluh, Kec. Ngabang, Kab. Landak KALBAR. Metode yang diterapkan dalam menghimpun data ialah dokumentasi, wawancara, dan observasi. Triangulasi sumber dan metodologi digunakan untuk mengkonfirmasi kebenaran data. Reduksi data, penyajian data, dan penarikan kesimpulan ialah tahapan pada analisis data interaktif. Temuan studi ini menunjukkan penerapan metode pratikum video mampu meningkatkan kemampuan membaca huruf hijaiyah peserta didik, yang ditandai oleh meningkatnya pengenalan huruf, ketepatan pelafalan sesuai makhraj dan Sifat, serta kelancaran membaca. Selain itu, metode ini juga meningkatkan keaktifan dan motivasi belajar peserta didik pada tahap pembelajaran. Dengan demikian, metode pratikum video bisa diterapkan menjadi strategi pembelajaran yang efektif untuk menumbuhkan kemampuan membaca huruf hijaiyah.
PENGARUH KINERJA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN: STUDI KASUS PADA SEKTOR ANEKA INDUSTRI DAN SEKTOR INDUSTRI BARANG KONSUMSI PADA PERUSAHAAN BURSA EFEK INDONESIA 2021-2024 Sutisna, Sutisna; Sri Utami, Endang
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4179

Abstract

This study examines the effect of environmental performance (PROPER score) and green accounting (disclosure dummy) on financial performance (ROA) of 42 companies in miscellaneous industry and consumer goods sectors listed on the Indonesia Stock Exchange (BEI) for 2021-2024 (168 observations). Using multiple linear regression with complete classical assumption tests (SPSS 26), results show environmental performance significantly positively affects ROA (β=1.284; t=4.115; p<0.01), while green accounting is insignificant (β=0.856; t=1.643; p=0.102). Simultaneously, both explain 45.2% of ROA variation (F=68.34; p<0.01). Findings support Dowling & Pfeffer's (1975) legitimacy theory: Gold/Green PROPER firms achieve 3.8% higher ROA through energy efficiency and ESG investor preference. Green accounting remains ineffective due to superficial disclosure (42% GRI 300 items). Implications: managers prioritize PROPER (128% ROI/point); regulators mandate sustainability reporting assurance. Limitations: two BEI sectors. Suggestions: size moderation test, mining replication.
Misconceptions on the understanding of flying objects in fluids Wibowo, Edy; Ulya, Naily; Helvantriyudo, Whibatsu; Azyumardi, Muhammad Maliki; Hafiduddin, Fata; Rokhmat, Mamat; Handayani, Ismudiati Puri; Abrar, Abrar; Fitriyanti, Nurwulan; Sutisna, Sutisna; Ameruddin, Amira Saryati
Momentum: Physics Education Journal Vol. 7 No. 2 (2023)
Publisher : Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mpej.v7i2.6881

Abstract

The concepts of floating, flying, and sinking object have been studied since junior high school. However, we still often find students' misconceptions regarding the concept, especially of flying objects, even at the university level. This work aims to propose a clarification of the concept of a flying object in the fluid to be correctly described the condition for the flying object. We used eggs, water, and salt solutions to demonstrate sinking, rising, and floating objects in the fluids. The results showed that when the density of the object is the same as the density of the fluid, the position of the object is still at the bottom of the fluid since it was not flying in the middle of the depth of the fluid. But the object does not touch the bottom of the container so that the object's height is zero. This is because the object has not had a driving force (Fd = 0) that pushes the object upward towards the surface of the fluid to float. When the density of the fluid slightly exceeds the density of the object, the object immediately moves upward to the fluid surface - floating phenomenon is started. The greater the difference between the density of the fluid and the density of the object, the faster the object moves towards the surface. The object cannot stay at any position between the bottom and the surface of the fluid. A stable position is reached when the object reaches the surface of the fluid to float. This work is expected to increase students' understanding of flying objects in fluids.
Konversi Sitral Dalam Minyak Atsiri Kemangi (Ocimum citriodorum) Dengan Metode MAOS (Miuowave Assisted Organic Synthesis) Sutisna, Sutisna; Rubiyanto, Dwiarso; Allwar, Allwar
INDONESIAN JOURNAL OF CHEMICAL RESEARCH VOLUME 1, ISSUE 1, 2014
Publisher : Chemistry Department, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2007.658 KB) | DOI: 10.20885/ijcr.vol1.iss1.art10

Abstract

Konversi sitral dari daun kemangi dengan katalis basa heterogen KF/Al2O3 menggunakan metode MAOS telah dilakukan. Metode ini merupakan metode pengembangan yang ramah lingkungan. Penelitian akan mempelajari pengaruh rasio KF/Al2O3 terhadap sifat basa katalis dan juga merupakan pengaruh perkembangan terhadap produk konversi sitral dari kemangi.Hasil penelitian menunjukkan bahwa rasio terbaik untuk katalis KF/AI2O3 yaitu 30% untuk pelarut Gliserol dan 40% Etilen glikol, ditunjukkan dengan adanya OH pada pita serapan 3450 cm-1 dan menunjukkan AlF63- strecthing dari K3AlF6 pada pita serapan 586 cm-1 yang tajam. Hasil produk konversi sitral kemangi dengan pelarut Gliserol menghasilkan 6-methyl-5-hepten-2-one, 1,4-hexadiena, 3,3,5-trimethyl dan cis-verbenol sedangkan penggunaan pelarut Etilen glikol menghasilkan feniculin/l-(3-methyl-2-butenoxy_-4-(1propenyl) benzene yang sama hasil konversi dengan sitral standar. Persentasi produk dengan pelarut Gliserol 6.8%, 1.80%  dan 2.22% dan pelarut Etilen gikol sebesar 6.65%.
The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Rahayu, Reza Ajeng; Sutisna, Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3549

Abstract

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.
Analisis Pengaruh Kondisi Infeed Current Terhadap Pembacaan Impedansi Gangguan oleh Distance Relay pada Saluran Transmisi Aminarti, Dhiny; Sutisna, Sutisna; Andang, Asep
Jurnal Litek : Jurnal Listrik Telekomunikasi Elektronika Vol. 23 No. 1 (2026): Jurnal Litek, Maret 2026
Publisher : Jurusan Teknik Elektro Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/litek.v23i1.106

Abstract

Fenomena infeed current  pada saluran transmisi 150 kV GI Sunyaragi–Mandirancan–Arjawinangun telah mempengaruhi akurasi pengukuran impedansi oleh rele jarak secara signifikan. Ketidaktepatan tersebut mengakibatkan kesalahan estimasi titik gangguan yang memicu kegagalan operasi, baik berupa jangkauan kurang maupun jangkauan berlebih pada sistem proteksi. Metode yang diterapkan adalah perhitungan nilai faktor infeed (k) sebagai faktor koreksi kesalahan pembacaan oleh rele jarak pada simulasi gangguan hubung singkat di berbagai konfigurasi jaringan (kondisi infeed current). Hasil analisis menunjukkan bahwa Fenomena underreach (jangkauan jauh) terjadi saat ada pembangkit di GI depan dengan kenaikan impedansi sebesar 65,89% dari kondisi stabil (tanpa infeed) dengan impedansi 1,29 Ω menjadi 2,14 Ω. Kemudian terjadi juga pada perubahan saluran ganda ke tunggal naik 43,41% menjadi 1,85 Ω dari 1,29 Ω, serta pada saat ada perubahan saluran ganda ke ganda naik sebesar 30,23% menjadi 1,68 Ω. Sedangkan, fenomena overreach terjadi pada perubahan saluran tunggal ke ganda yang mengalami penurunan impedansi sebesar 6.20% dari 1,29 Ω menjadi 1,21 Ω. Selain itu, keberadaan pembangkit listrik di gardu induk depan memicu fenomena jangkauan kurang yang paling signifikan dengan kenaikan 151,93% dari impedansi sebenarnya pada kondisi stabil 1,29 Ω menjadi 3,25 Ω, terutama pada gangguan satu fasa ke tanah yang mengalami lonjakan impedansi akibat kontribusi arus urutan nol dari trafo. Dari penelitian ini terbukti bahwa nilai faktor infeed (k) mampu mengoreksi kesalahan pembacaan impedansi oleh rele jarak karena faktor infeed current dengan mengalikan nilai faktor infeed (k) ke impedansi setting zona proteksinya.
The Effect of Innovation, Business Adaptability, and Financial Literacy on Sustainability with Empowerment as a Moderating Variable Permana, Muhammad Alwi; Yunizar, Yunizar; Sutisna, Sutisna
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1003

Abstract

The sustainability of food and beverage Micro, Small, and Medium Enterprises (MSMEs) is challenged by rapid market changes, digital transformation, intense competition, and limited innovation, adaptability, and financial management capacity. This study aims to examine the effect of product innovation, business adaptability, and financial literacy on the sustainability of food and beverage MSMEs, with MSME empowerment as a moderating variable. The research adopts a quantitative explanatory approach using a survey method. Data were collected through structured questionnaires distributed to food and beverage MSME owners in Bandung Regency and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that business adaptability has a significant and strong positive effect on MSME sustainability, while product innovation and financial literacy do not have a significant direct effect. MSME empowerment has a significant direct effect on sustainability and selectively moderates the relationship between business adaptability and sustainability, but does not moderate the effects of product innovation and financial literacy. These findings indicate that MSME sustainability is primarily driven by adaptive capabilities, which are strengthened through effective empowerment programs. The study highlights the importance of integrating adaptability and empowerment strategies to support sustainable MSME development.
Strategi Inovatif Pemasaran Digital Berbasis Media Sosial untuk Peningkatan Omset Warkop Gasskeun Moerdyanto, Adjie Wongso; Yel, Mesra Betty; Sutisna, Sutisna
Kawanad : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2026): March
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/kjpkm.v5i1.409

Abstract

This community service project aims to transform the conventional marketing model of Warkop Gasskeun, an MSME in the culinary sector, through systematic digital marketing strategies to enhance visibility and sales revenue. The primary problem identified was the lack of digital asset utilization and the absence of customer data analysis, which kept market reach confined to a narrow geographical radius. The methodology followed a System Development Life Cycle approach, covering market requirement analysis, content architecture design, digital platform implementation (Instagram, TikTok, and Google Business Profile), and performance evaluation based on digital metrics. Key innovations included: (1) Local SEO to improve location indexing on search engines; (2) Business Insights features as a practical Business Intelligence instrument to read audience behavior and demographic preferences; and (3) consistent product information across all digital platforms. Outcomes showed measurable growth in audience interaction and content reach, which directly corresponded with increased physical customer visits and a stronger digital customer database for future promotional decisions. The findings confirm that social media technology, when managed through an information systems approach, can build a real competitive edge for MSMEs in today's digital economy.  
Co-Authors Abdillah, Gipari Pradina Abdul Chobir Abrar Abrar Adnan, Kemal Afifah, Hafshah Nur Agustian, Doni Ahmad Mulyadi Kosim Al Islam, Hanif Mufti Ali Akbar Allwar Allwar Ameruddin, Amira Saryati Aminarti, Dhiny Amrullah, Wahyu Anak Agung Istri Sri Wiadnyani Anas, Sahrun Anda Juanda Anggraeni, Dwi Retno Annisa, Annisa Destiana Anto Purwanto Ari Handayani Arinal, Veri Aripin Aripin Arrosyid, Muhammad Wildan Aryanto, Rudi Asep Andang, Asep Asep Gunawan Asep Mulyana Asih Handayanti Azizah, Faridah Nafa Azyumardi, Muhammad Maliki Bachrudin Bachrudin, Bachrudin BAHITS, ABDUL Betty Yel, Mesra Busaeri, Nundang Cahyono, Bowo Eko Dadang Iskandar Mulyana` Dalillah, Assyifa Dani Ahmad Ramdani Dayan Hakim Natigor Dempo, Sri Rahayu Sangra Deny Saputra Dodie Tricahyono Dwiarso Rubiyanto Edvin Priatna Edy Wibowo Egi Arvian Firmansyah Eka Fitriah Empung Empung Endah Djuwendah Endang Sri Utami, Endang Evan Edo Prasetya Fachry Abda El Rahman Fajar, Andriyana Faridah, Linda Febiantoro, Muhamad Rony firmansyah maualana sugiartana nursuwars Fitriyah, Nusaibah Hafiduddin, Fata Hambari, Hambari Hamdani, Deni Hamidah . Hanif, Ibrahim Hasim As'ari Hazazi, Muhammad Hafizhuddin Hazbullah, Rifaldi Helvantriyudo, Whibatsu Herawati, Upi Hidayat, Selamet Hilman Hakiem Hofi, Abdul I Komang Wahyu Wiguna Ibdalsyah Ibdalsyah Ida Ayu Putu Sri Widnyani Ifkar Usrah Ikhtiono, Gunawan Ikhwan Hamdani Indriya, Indriya Irfan Firdaus, Irfan Firdaus Ismudiati Puri Handayani Istiqlal, Muhammad Farisha Jaka Wijaya Kusuma Juwita Juwita, Juwita Kholil, Moh. Laksana, Angga Lutfi Rohman Malik, Ibnu Mamat Rokhmat Mamay Komarudin Manggala, R. Simo Seto Bagoes Patra Maulana, Rija Rizqi miftahul khairani Milah, Milah Miransyah, Giri Gintang Mochamad Saefullah, Mochamad Moerdyanto, Adjie Wongso Muchtar, Nouval Hidayat Muhammad Zikri Muhyani, Muhyani Mukhammad Fauzi Mukhtar Mukhtar Mulyadi Mulyadi Muttaqina, Hikmah Mi’raj Nana, Nana nanda, afri Nauval, Kurniawan Irfan Nawawi, Kholil Nawawi, M. Kholil Nawawi, Muhammad Kholil Neni Yulianita Nindha Ayu Berlianti Novita Andarini Nugraha, Asep Tri Mulyana Nugroho, Tulus Setyo Nundang Busaeri Nunung Ayu Sofiati (Efi) NUR KHOLIFAH Nur Mala Hayati Nur Widiyasono, Nur Nurprayasha, Veisya Afra Nurul Hiron Nurul Hiron, Nurul Nurwulan Fitriyanti Otniel, Fredo Pangestu, Hadi Baku Paryadi Permana, Muhammad Alwi Permana, Rizki Aditya Pratomo, Tommy Wahyu Prinantin Saputra, Dimas Purbayu, Faisal Purnama, Anggit Purtiningtyas, Lilis Rahayu, Reza Ajeng Rahmaddeni Rahmaddeni Rahman, Sulaeman Rahmayanti Kiram Ramdani, Dani Ahmad Rara Genta Munggarani Basri Rasiban Ratih, Nala Ratna Safitri Rendy, Pras Rhini Fatmasari, Rhini Rinaldi Rinaldi Risnandar, Muhammad Aris Rodiya, Farid Robby Rossa, Annisa Destiana Rully Setiawan Rustandi, Tata Sahroni, Sahroni Saifullah, Firman Sanjaya, Abe Sanjaya, Ikhwan Muliana Sanusi, Muhammad Samsul Hidayatullah Sari, Gema Ika Saryati Saryati Sayani, Ayi Abdurahman Shafira Zahra Nur Ghifari Sholichah, Inti Ulfi Siti Mardiah, Siti Siti Suprapti Slamet Suyanto Soni Sisbudi Harsono, Soni Sisbudi SOPAN ADRIANTO Sri Nurul Milla Sudarmadi Sudarmadi SUDARYANTO SUDARYANTO Sugiyono Sugiyono Sujito Sujito Sulaeman Rahman Nidar Sulaiman, Dede Sumardjo Suryana, Dede suryana, Dede Suseno, Bambang Dwi Suwardiyanto Suwardiyanto Suyud, Suyud Syahroni, Mukhamad Faizal Syahrul, Ramadhan Syamsul Hidayat Syarifah Gustiawati Mukri Tahir, Arib Nawwar Tajudin, Ahmad Tanti Haryati Udin Suadma Ulya, Naily Umalihayati Umalihayati Wa Ode Zusnita, Wa Ode wahyu, haditya Wahyudi, Ahmad Arif Wenny Maulina, Wenny Widiasih, Widiasih Wijayanti, Intan Dwi Wirawan, Shafwan Abiyu Yono Yono Yoyo Sudaryo Yudi Aris Sulistiyo, Yudi Aris Yulistia, Zahrah Nazhifah Yuniar, Mirsandi Nazar Yunizar Yunizar, Yunizar YUYUN ELIZABETH PATRAS, YUYUN ELIZABETH Zahid Mubarok Zakaria, Helmy Ahmad